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CHAPTER IX.
REPAYMENT.
refunded.
52. (1) If it is proved to the satisfaction of the Com- Tax paid in missioner by claim duly made in writing within three years of excess to be the end of a year of assessment that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess:
Provided that nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid, or to authorize the revision of any assessment or other matter which has become final and conclusive.
(2) Where through death, incapacity, bankruptcy, liqui- dation, or other cause a person who would but for such cause have been entitled to make a claim under sub-section (1) is unable to do so, his executor, trustee, or receiver. as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of sub-section (1).
CHAPTER X.
PENALTIES AND OFFENCES.
for failure
53.-(1) Every person who without reasonable excuse- Penalties (a) fails to comply with the requirements of a notice to make given to him under any of the following sections or sub- returns, making sections-21 (2), 27 (1), 27 (3), 27 (4) (a), 28 (1), 28 (2), incorrect or 29, or
(b) fails to attend in answer to a notice or summons issued under sections 27 (4) (b), 39 (5), or 43 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or
(c) fails to comply with the requirements of sections 27 (2), 27 (7), or 48 (2),
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding five hundred dollars.
(2) Every person who without reasonable excuse—
(a) makes an incorrect return by omitting or understating any income of which he is required by this Ordinance to make return, either on his own behalf or on behalf of another person or a partnership; or
(b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or (c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership,
returns, etc.
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